# Part of Odoo. See LICENSE file for full copyright and licensing details. from datetime import timedelta from freezegun.api import freeze_time from odoo import fields from odoo.exceptions import UserError from odoo.fields import Command from odoo.tests import Form, tagged from odoo.addons.sale.tests.common import TestSaleCommon @tagged('post_install', '-at_install') class TestAccruedStockSaleOrders(TestSaleCommon): def _make_in_move(self, product, quantity, unit_cost=None, ): """ Helper to create and validate a receipt move. :param product: Product to move :param quantity: Quantity to move :param unit_cost: Price unit """ warehouse = self.env['stock.warehouse'].search([('company_id', '=', self.env.company.id)], limit=1) receipt_type = warehouse.in_type_id product_qty = quantity move_vals = { 'product_id': product.id, 'location_id': receipt_type.default_location_src_id.id, 'location_dest_id': receipt_type.default_location_dest_id.id, 'product_uom': self.uom_unit.id, 'product_uom_qty': quantity, 'picking_type_id': receipt_type.id, } if unit_cost: move_vals['value_manual'] = unit_cost * product_qty move_vals['price_unit'] = unit_cost else: move_vals['value_manual'] = product.standard_price * product_qty in_move = self.env['stock.move'].create(move_vals) in_move._action_confirm() in_move._action_assign() in_move.picked = True in_move._action_done() return in_move @classmethod def setUpClass(cls): super().setUpClass() product = cls.env['product.product'].create({ 'name': "Product", 'list_price': 30.0, 'type': 'consu', 'uom_id': cls.uom_unit.id, 'invoice_policy': 'delivery', }) cls.sale_order = cls.env['sale.order'].with_context(tracking_disable=True).create({ 'partner_id': cls.partner_a.id, 'order_line': [ Command.create({ 'product_id': product.id, 'product_uom_qty': 10.0, 'tax_ids': False, }) ] }) cls.sale_order.action_confirm() cls.account_expense = cls.company_data['default_account_expense'] cls.account_revenue = cls.company_data['default_account_revenue'] def test_sale_stock_accruals(self): # deliver 2 on 2020-01-02 pick = self.sale_order.picking_ids pick.move_ids.write({'quantity': 2, 'picked': True}) pick.button_validate() wiz_act = pick.button_validate() Form.from_action(self.env, wiz_act).save().process() pick.move_ids.write({'date': fields.Date.to_date('2020-01-02')}) # deliver 3 on 2020-01-06 pick = pick.copy() pick.move_ids.write({'quantity': 3, 'picked': True}) pick.button_validate() pick.move_ids.write({'date': fields.Date.to_date('2020-01-06')}) wizard = self.env['account.accrued.orders.wizard'].with_context({ 'active_model': 'sale.order', 'active_ids': self.sale_order.ids, }).create({ 'account_id': self.account_expense.id, 'date': '2020-01-01', }) # nothing to invoice on 2020-01-01 with self.assertRaises(UserError): wizard.create_entries() # 2 to invoice on 2020-01-04 wizard.date = fields.Date.to_date('2020-01-04') self.assertRecordValues(self.env['account.move'].search(wizard.create_entries()['domain']).line_ids, [ # reverse move lines {'account_id': self.account_revenue.id, 'debit': 60, 'credit': 0}, {'account_id': wizard.account_id.id, 'debit': 0, 'credit': 60}, # move lines {'account_id': self.account_revenue.id, 'debit': 0, 'credit': 60}, {'account_id': wizard.account_id.id, 'debit': 60, 'credit': 0}, ]) # 5 to invoice on 2020-01-07 wizard.date = fields.Date.to_date('2020-01-07') self.assertRecordValues(self.env['account.move'].search(wizard.create_entries()['domain']).line_ids, [ # reverse move lines {'account_id': self.account_revenue.id, 'debit': 150, 'credit': 0}, {'account_id': wizard.account_id.id, 'debit': 0, 'credit': 150}, # move lines {'account_id': self.account_revenue.id, 'debit': 0, 'credit': 150}, {'account_id': wizard.account_id.id, 'debit': 150, 'credit': 0}, ]) def test_sale_stock_invoiced_accrued_entries(self): # deliver 2 on 2020-01-02 pick = self.sale_order.picking_ids pick.move_ids.write({'quantity': 2, 'picked': True}) pick.button_validate() Form.from_action(self.env, pick.button_validate()).save().process() pick.move_ids.write({'date': fields.Date.to_date('2020-01-02')}) # invoice on 2020-01-04 inv = self.sale_order._create_invoices() inv.invoice_date = fields.Date.to_date('2020-01-04') inv.action_post() # deliver 3 on 2020-01-06 pick = pick.copy() pick.move_ids.write({'quantity': 3, 'picked': True}) pick.button_validate() pick.move_ids.write({'date': fields.Date.to_date('2020-01-06')}) # invoice on 2020-01-08 inv = self.sale_order._create_invoices() inv.invoice_date = fields.Date.to_date('2020-01-08') inv.action_post() wizard = self.env['account.accrued.orders.wizard'].with_context({ 'active_model': 'sale.order', 'active_ids': self.sale_order.ids, }).create({ 'account_id': self.company_data['default_account_expense'].id, 'date': '2020-01-02', }) # 2 to invoice on 2020-01-07 self.assertRecordValues(self.env['account.move'].search(wizard.create_entries()['domain']).line_ids, [ # reverse move lines {'account_id': self.account_revenue.id, 'debit': 60, 'credit': 0}, {'account_id': wizard.account_id.id, 'debit': 0, 'credit': 60}, # move lines {'account_id': self.account_revenue.id, 'debit': 0, 'credit': 60}, {'account_id': wizard.account_id.id, 'debit': 60, 'credit': 0}, ]) # nothing to invoice on 2020-01-05 wizard.date = fields.Date.to_date('2020-01-05') with self.assertRaises(UserError): wizard.create_entries() # 3 to invoice on 2020-01-07 wizard.date = fields.Date.to_date('2020-01-07') self.assertRecordValues(self.env['account.move'].search(wizard.create_entries()['domain']).line_ids, [ # reverse move lines {'account_id': self.account_revenue.id, 'debit': 90, 'credit': 0}, {'account_id': wizard.account_id.id, 'debit': 0, 'credit': 90}, # move lines {'account_id': self.account_revenue.id, 'debit': 0, 'credit': 90}, {'account_id': wizard.account_id.id, 'debit': 90, 'credit': 0}, ]) # nothing to invoice on 2020-01-09 wizard.date = fields.Date.to_date('2020-01-09') with self.assertRaises(UserError): wizard.create_entries() def test_accrued_order_in_anglo_saxon_standard_perpetual(self): """ Ensure the COGS accrual lines are correctly computed.""" # Create a product using anglox-saxon valuation. product_category = self.env['product.category'].create({ 'name': 'Test Category', 'property_account_income_categ_id': self.account_revenue.id, 'property_account_expense_categ_id': self.account_expense.id, 'property_valuation': 'real_time', }) account_variation = product_category.property_stock_valuation_account_id.account_stock_variation_id anglo_saxon_product = self.env['product.product'].create({ 'name': "Saxy Product", 'categ_id': product_category.id, 'invoice_policy': 'order', 'is_storable': True, 'list_price': 120, 'standard_price': 80, 'uom_id': self.uom_unit.id, }) # Case 1.: SO with more delivered quantities than invoiced quantities. sale_order_1 = self.env['sale.order'].with_context(tracking_disable=True).create({ 'partner_id': self.partner_a.id, 'order_line': [ Command.create({ 'product_id': anglo_saxon_product.id, 'product_uom_qty': 1, 'price_unit': 135, # Must be different than standard cost. 'tax_ids': False, }) ] }) sale_order_1.action_confirm() sale_order_1.picking_ids.move_ids.write({'quantity': 1, 'picked': True}) sale_order_1.picking_ids.button_validate() # Use accrued order wizard and check generated values. wizard = self.env['account.accrued.orders.wizard'].with_context({ 'active_model': 'sale.order', 'active_ids': [sale_order_1.id], }).create({ 'account_id': self.account_expense.id, 'date': fields.Date.today(), }) account_move_domain = wizard.create_entries()['domain'] account_move = self.env['account.move'].search(account_move_domain) self.assertRecordValues(account_move.line_ids.sorted('id'), [ # Accrued revenues entries. {'account_id': self.account_revenue.id, 'debit': 0, 'credit': 135}, {'account_id': self.account_expense.id, 'debit': 135, 'credit': 0}, {'account_id': account_variation.id, 'debit': 0, 'credit': 80}, {'account_id': self.account_expense.id, 'debit': 80, 'credit': 0}, # Reversal of accrued revenues entries. {'account_id': self.account_revenue.id, 'debit': 135, 'credit': 0}, {'account_id': self.account_expense.id, 'debit': 0, 'credit': 135}, {'account_id': account_variation.id, 'debit': 80, 'credit': 0}, {'account_id': self.account_expense.id, 'debit': 0, 'credit': 80}, ]) # Case 2.: SO with more invoiced quantities than delivered quantities. sale_order_2 = self.env['sale.order'].with_context(tracking_disable=True).create({ 'partner_id': self.partner_a.id, 'order_line': [ Command.create({ 'product_id': anglo_saxon_product.id, 'product_uom_qty': 1, 'tax_ids': False, }) ] }) sale_order_2.action_confirm() invoice = sale_order_2._create_invoices() invoice.line_ids.price_unit = 140 # Must be different than SO line unit cost. invoice.action_post() # Use accrued order wizard and check generated values. wizard = self.env['account.accrued.orders.wizard'].with_context({ 'active_model': 'sale.order', 'active_ids': [sale_order_2.id], }).create({ 'account_id': self.account_expense.id, 'date': fields.Date.today(), }) account_move_domain = wizard.create_entries()['domain'] account_move = self.env['account.move'].search(account_move_domain) self.assertRecordValues(account_move.line_ids.sorted('id'), [ # Accrued revenues entries. {'account_id': self.account_revenue.id, 'debit': 140, 'credit': 0}, {'account_id': self.account_expense.id, 'debit': 0, 'credit': 140}, {'account_id': account_variation.id, 'debit': 80, 'credit': 0}, {'account_id': self.account_expense.id, 'debit': 0, 'credit': 80}, # Reversal of accrued revenues entries. {'account_id': self.account_revenue.id, 'debit': 0, 'credit': 140}, {'account_id': self.account_expense.id, 'debit': 140, 'credit': 0}, {'account_id': account_variation.id, 'debit': 0, 'credit': 80}, {'account_id': self.account_expense.id, 'debit': 80, 'credit': 0}, ]) def test_accrued_order_in_anglo_saxon_standard_perpetual_multiple_so_lines(self): """ Ensure the accrual lines are correctly computed even when there is multiple SO lines and even when some of those lines are for the same product.""" stock_price_diff_acc_id = self.env['account.account'].create({ 'name': 'default_account_stock_price_diff', 'code': 'STOCKDIFF', 'reconcile': True, 'account_type': 'asset_current', }) product_category = self.env['product.category'].create({ 'name': 'Test Category', 'property_account_income_categ_id': self.account_revenue.id, 'property_account_expense_categ_id': self.account_expense.id, 'property_price_difference_account_id': stock_price_diff_acc_id.id, 'property_valuation': 'real_time', }) account_variation = product_category.property_stock_valuation_account_id.account_stock_variation_id product1, product2 = self.env['product.product'].create([{ 'name': name, 'categ_id': product_category.id, 'invoice_policy': 'order', 'is_storable': True, 'standard_price': price, 'uom_id': self.uom_unit.id, } for (name, price) in (('Product 1', 50), ('Product 2', 30))]) # Create a SO with three lines (2 of them are for the same product.) sale_order = self.env['sale.order'].with_context(tracking_disable=True).create({ 'partner_id': self.partner_a.id, 'order_line': [ Command.create({ 'product_id': product1.id, 'product_uom_qty': 10, 'tax_ids': False, }), Command.create({ 'product_id': product2.id, 'product_uom_qty': 10, 'tax_ids': False, }), Command.create({ 'product_id': product1.id, 'product_uom_qty': 10, 'price_unit': 55, 'tax_ids': False, }), ] }) sale_order.action_confirm() # Partially invoice the quantity. invoice = sale_order._create_invoices() invoice.line_ids[0].quantity = 5 # 5x standard cost ($ 50) = $ 250.00 invoice.line_ids[0].price_unit = 52 invoice.line_ids[1].quantity = 3 # 3x standard cost ($ 30) = $ 90.00 invoice.line_ids[1].price_unit = 33 invoice.line_ids[2].quantity = 2 # 2x standard cost ($ 50) = $ 100.00 invoice.action_post() # Use accrued order wizard and check generated values. wizard = self.env['account.accrued.orders.wizard'].with_context({ 'active_model': 'sale.order.line', 'active_ids': sale_order.order_line.ids, }).create({ 'account_id': self.account_expense.id, 'date': fields.Date.today(), }) account_move_domain = wizard.create_entries()['domain'] account_move = self.env['account.move'].search(account_move_domain) self.assertRecordValues(account_move.line_ids.sorted('id'), [ # Accrued revenues entries. # Following lines refer to invoice lines' price. {'account_id': self.account_revenue.id, 'debit': 260, 'credit': 0}, {'account_id': self.account_revenue.id, 'debit': 99, 'credit': 0}, {'account_id': self.account_revenue.id, 'debit': 110, 'credit': 0}, {'account_id': self.account_expense.id, 'debit': 0, 'credit': 469}, # Following lines refer to product cost. {'account_id': account_variation.id, 'debit': 250, 'credit': 0}, {'account_id': account_variation.id, 'debit': 90, 'credit': 0}, {'account_id': account_variation.id, 'debit': 100, 'credit': 0}, {'account_id': self.account_expense.id, 'debit': 0, 'credit': 440}, # Reversal of accrued revenues entries. # Following lines refer to invoice lines' price. {'account_id': self.account_revenue.id, 'debit': 0, 'credit': 260}, {'account_id': self.account_revenue.id, 'debit': 0, 'credit': 99}, {'account_id': self.account_revenue.id, 'debit': 0, 'credit': 110}, {'account_id': self.account_expense.id, 'debit': 469, 'credit': 0}, # Following lines refer to product cost. {'account_id': account_variation.id, 'debit': 0, 'credit': 250}, {'account_id': account_variation.id, 'debit': 0, 'credit': 90}, {'account_id': account_variation.id, 'debit': 0, 'credit': 100}, {'account_id': self.account_expense.id, 'debit': 440, 'credit': 0}, ]) def test_accrued_order_in_anglo_saxon_standard_perpetual_multiple_invoices(self): """ Ensure the accrual lines are correctly computed even when there is multiple invoices by SO line.""" stock_price_diff_acc_id = self.env['account.account'].create({ 'name': 'default_account_stock_price_diff', 'code': 'STOCKDIFF', 'reconcile': True, 'account_type': 'asset_current', }) product_category = self.env['product.category'].create({ 'name': 'Test Category', 'property_account_income_categ_id': self.account_revenue.id, 'property_account_expense_categ_id': self.account_expense.id, 'property_price_difference_account_id': stock_price_diff_acc_id.id, 'property_valuation': 'real_time', }) account_variation = product_category.property_stock_valuation_account_id.account_stock_variation_id product = self.env['product.product'].create({ 'name': 'Product 1', 'categ_id': product_category.id, 'invoice_policy': 'order', 'is_storable': True, 'list_price': 50, 'standard_price': 30, 'uom_id': self.uom_unit.id, }) # Create a SO with three lines (2 of them are for the same product.) sale_order = self.env['sale.order'].with_context(tracking_disable=True).create({ 'partner_id': self.partner_a.id, 'order_line': [ Command.create({ 'product_id': product.id, 'product_uom_qty': 10, 'tax_ids': False, }), ] }) sale_order.action_confirm() # Partially invoice the quantity. invoice_1 = sale_order._create_invoices() invoice_1.line_ids.quantity = 1 invoice_1.line_ids.price_unit = 55 invoice_1.action_post() invoice_2 = sale_order._create_invoices() invoice_2.line_ids.quantity = 9 invoice_2.action_post() # Use accrued order wizard and check generated values. wizard = self.env['account.accrued.orders.wizard'].with_context({ 'active_model': 'sale.order.line', 'active_ids': sale_order.order_line.ids, }).create({ 'account_id': self.account_expense.id, 'date': fields.Date.today(), }) account_move_domain = wizard.create_entries()['domain'] account_move = self.env['account.move'].search(account_move_domain) self.assertRecordValues(account_move.line_ids.sorted('id'), [ # Accrued revenues entries. {'account_id': self.account_revenue.id, 'debit': 505, 'credit': 0}, {'account_id': self.account_expense.id, 'debit': 0, 'credit': 505}, {'account_id': account_variation.id, 'debit': 300, 'credit': 0}, {'account_id': self.account_expense.id, 'debit': 0, 'credit': 300}, # Reversal of accrued revenues entries. {'account_id': self.account_revenue.id, 'debit': 0, 'credit': 505}, {'account_id': self.account_expense.id, 'debit': 505, 'credit': 0}, {'account_id': account_variation.id, 'debit': 0, 'credit': 300}, {'account_id': self.account_expense.id, 'debit': 300, 'credit': 0}, ]) def test_accrued_order_in_anglo_saxon_avco_perpetual(self): """ Ensure the COGS accrual lines are correctly computed for AVCO costing method product.""" # Create a product using anglox-saxon valuation. product_category = self.env['product.category'].create({ 'name': 'Test AVCO Category', 'property_account_income_categ_id': self.account_revenue.id, 'property_account_expense_categ_id': self.account_expense.id, 'property_valuation': 'real_time', 'property_cost_method': 'average', }) account_variation = product_category.property_stock_valuation_account_id.account_stock_variation_id # Set the product in the past so its `product.value` won't be considered as the most recent one. with freeze_time(fields.Datetime.now() - timedelta(seconds=10)): avco_product = self.env['product.product'].create({ 'name': "AVCO Product", 'categ_id': product_category.id, 'invoice_policy': 'order', 'is_storable': True, 'standard_price': 0, 'uom_id': self.uom_unit.id, }) self._make_in_move(avco_product, 10, 10) self._make_in_move(avco_product, 10, 20) # Create a SO for 10 units, deliver 7 units and invoice 5 units. sale_order_1 = self.env['sale.order'].with_context(tracking_disable=True).create({ 'partner_id': self.partner_a.id, 'order_line': [ Command.create({ 'product_id': avco_product.id, 'product_uom_qty': 10, 'price_unit': 35, 'tax_ids': False, }) ] }) sale_order_1.action_confirm() # Deliver 7 / 10 units. sale_order_1.picking_ids.move_ids.write({'quantity': 5, 'picked': True}) backorder_wizard = Form.from_action(self.env, sale_order_1.picking_ids.button_validate()) backorder_wizard.save().process() backorder_delivery = sale_order_1.picking_ids.filtered(lambda pick: pick.state == 'assigned') backorder_delivery.move_ids.write({'quantity': 2, 'picked': True}) backorder_wizard = Form.from_action(self.env, sale_order_1.picking_ids.button_validate()) backorder_wizard.save().process() # Invoice 5 / 10 units. invoice = sale_order_1._create_invoices() invoice.line_ids.quantity = 5 invoice.action_post() # Use accrued order wizard and check generated values. wizard = self.env['account.accrued.orders.wizard'].with_context({ 'active_model': 'sale.order', 'active_ids': [sale_order_1.id], }).create({ 'account_id': self.account_expense.id, 'date': fields.Date.today(), }) account_move_domain = wizard.create_entries()['domain'] account_move = self.env['account.move'].search(account_move_domain) self.assertRecordValues(account_move.line_ids.sorted('id'), [ # Accrued revenues entries. {'account_id': self.account_revenue.id, 'debit': 0, 'credit': 70}, {'account_id': self.account_expense.id, 'debit': 70, 'credit': 0}, {'account_id': account_variation.id, 'debit': 0, 'credit': 30}, {'account_id': self.account_expense.id, 'debit': 30, 'credit': 0}, # Reversal of accrued revenues entries. {'account_id': self.account_revenue.id, 'debit': 70, 'credit': 0}, {'account_id': self.account_expense.id, 'debit': 0, 'credit': 70}, {'account_id': account_variation.id, 'debit': 30, 'credit': 0}, {'account_id': self.account_expense.id, 'debit': 0, 'credit': 30}, ]) def test_accrued_order_in_anglo_saxon_fifo_perpetual(self): """ Ensure the COGS accrual lines are correctly computed for FIFO costing method product.""" # Create a product using anglox-saxon valuation. product_category = self.env['product.category'].create({ 'name': 'Test FIFO Category', 'property_account_income_categ_id': self.account_revenue.id, 'property_account_expense_categ_id': self.account_expense.id, 'property_valuation': 'real_time', 'property_cost_method': 'fifo', }) account_variation = product_category.property_stock_valuation_account_id.account_stock_variation_id fifo_product = self.env['product.product'].create({ 'name': "FIFO Product", 'categ_id': product_category.id, 'invoice_policy': 'order', 'is_storable': True, 'standard_price': 15, 'uom_id': self.uom_unit.id, }) self._make_in_move(fifo_product, 10, 10) self._make_in_move(fifo_product, 10, 20) # Create a SO for 10 units, deliver 7 units and invoice 5 units. sale_order_1 = self.env['sale.order'].with_context(tracking_disable=True).create({ 'partner_id': self.partner_a.id, 'order_line': [ Command.create({ 'product_id': fifo_product.id, 'product_uom_qty': 20, 'price_unit': 30, 'tax_ids': False, }) ] }) sale_order_1.action_confirm() # Deliver 17 / 20 units. sale_order_1.picking_ids.move_ids.write({'quantity': 17, 'picked': True}) backorder_wizard = Form.from_action(self.env, sale_order_1.picking_ids.button_validate()) backorder_wizard.save().process() # Invoice 5 / 20 units. invoice = sale_order_1._create_invoices() invoice.line_ids.quantity = 5 invoice.line_ids.price_unit = 30 invoice.action_post() # Use accrued order wizard and check generated values. wizard = self.env['account.accrued.orders.wizard'].with_context({ 'active_model': 'sale.order', 'active_ids': [sale_order_1.id], }).create({ 'account_id': self.account_expense.id, 'date': fields.Date.today(), }) account_move_domain = wizard.create_entries()['domain'] account_move = self.env['account.move'].search(account_move_domain) self.assertRecordValues(account_move.line_ids.sorted('id'), [ # Accrued revenues entries. {'account_id': self.account_revenue.id, 'debit': 0, 'credit': 360}, {'account_id': self.account_expense.id, 'debit': 360, 'credit': 0}, {'account_id': account_variation.id, 'debit': 0, 'credit': 169.41}, {'account_id': self.account_expense.id, 'debit': 169.41, 'credit': 0}, # Reversal of accrued revenues entries. {'account_id': self.account_revenue.id, 'debit': 360, 'credit': 0}, {'account_id': self.account_expense.id, 'debit': 0, 'credit': 360}, {'account_id': account_variation.id, 'debit': 169.41, 'credit': 0}, {'account_id': self.account_expense.id, 'debit': 0, 'credit': 169.41}, ]) # Delivery 3 more units (20 / 20 units.) backorder_delivery = sale_order_1.picking_ids.filtered(lambda pick: pick.state == 'assigned') backorder_delivery.button_validate() # Use accrued order wizard and check generated values. wizard = self.env['account.accrued.orders.wizard'].with_context({ 'active_model': 'sale.order', 'active_ids': [sale_order_1.id], }).create({ 'account_id': self.account_expense.id, 'date': fields.Date.today(), }) account_move_domain = wizard.create_entries()['domain'] account_move = self.env['account.move'].search(account_move_domain) self.assertRecordValues(account_move.line_ids.sorted('id'), [ # Accrued revenues entries. {'account_id': self.account_revenue.id, 'debit': 0, 'credit': 450}, {'account_id': self.account_expense.id, 'debit': 450, 'credit': 0}, {'account_id': account_variation.id, 'debit': 0, 'credit': 229.41}, {'account_id': self.account_expense.id, 'debit': 229.41, 'credit': 0}, # Reversal of accrued revenues entries. {'account_id': self.account_revenue.id, 'debit': 450, 'credit': 0}, {'account_id': self.account_expense.id, 'debit': 0, 'credit': 450}, {'account_id': account_variation.id, 'debit': 229.41, 'credit': 0}, {'account_id': self.account_expense.id, 'debit': 0, 'credit': 229.41}, ])